Section 4472 of the Internal Revenue Code of 1986, referred to in text, is classified to section 4472 of Title 26, Internal Revenue Code.

1994—Pub. L. 103–322, in definition of “gambling ship”, inserted at end “Such term does not include a vessel with respect to gambling aboard such vessel beyond the territorial waters of the United States during a covered voyage (as defined in section 4472 of the Internal Revenue Code of 1986 as in effect on January 1, 1994).”

1961—Pub. L. 87–216 inserted definition of “wire communication facility”.